The patient was diagnosed 20 years previously as having a bilateral renal tumor. The patient's left kidney was surgically resected when he was 34 years of age; the left renal tumor was pathologically diagnosed as classic angiomyolipoma and epithelioid angiomyolipoma. The patient died suddenly of cardiac arrest.
Facility Costs. The costs incurred to operate a facility are SG&A expenses. They might include rent, utilities and building insurance. Repairs and maintenance made to buildings, plant machinery and office equipment are classified as SG&A expenses, along with the depreciation of these assets.
What is SG&A? SG&A is the acronym for selling, general and administrative. SG&A are the expenses incurred to 1) promote, sell, and deliver a company's products and services, and 2) manage the overall company. SG&A will appear as operating expenses on the income statement for the period in which the expenses occurred.